Notification No. 02/2021 – Union Territory Tax dated 01st June
Notification No. 02/2021 – Union Territory Tax dated 01st June 2021
G.S.R. 373(E).—In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 50 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2017 – Union Territory Tax, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30th June, 2017, namely: —
In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure “required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax”, the words “liable to pay tax but fail to do so” shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words “Tax period”, the words “Month/Quarter” shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely: —
- This notification shall be deemed to have come into force with effect from the 18th day of May, 2021.
Note: The principal notification number 10/2017 – Union Territory Tax, dated the 30th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30th June, 2017 and was last amended vide notification number 01/2021 – Union Territory Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 312(E), dated the 1st May, 2021.
Notification (Page No. 20)
